Bill summaries are authored by CRS.

Shown Here:
Public Law No: 109-1 (01/07/2005)

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Allows taxpayers to deduct in 2004 charitable cash contributions made in January 2005 for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami.